Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING ACCOUNTABILITY JSAP : Journal Syariah and Accounting Public Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Artificial Intelligence and Digital Business
Hormati, Asrudin
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate) Kahar, Suleman H. A.; Hormati, Asrudin
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.905 KB) | DOI: 10.14710/jaa.14.1.71-88

Abstract

This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1) budgetary participation negatively affect budgetary slack 2) budget participation influences managerial performance and 3) budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.
OWNERSHIP STRUCTURE, FREE CASH FLOW, ASSET STRUCTURE AND DIVIDEND POLICY ON DEBT POLICY Tahir, Nirina; Hormati, Asrudin; Zainuddin, Zainuddin
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.27989.9.1.2020.28-35

Abstract

This study is designed based on problems related to debt policy. The debt policy in every company has a direct effect on the financial position. The use of debt that which too high provides great risk, but if the companies are able to manage debt properly; then the use of debt shall increase profits for shareholders. The purpose of this study was to determine and analyze the effects of managerial ownership, institutional ownership, free cash flow, assets structure, and dividend policy on companies indexed LQ-45 wich listed on the Indonesia Stock Exchange. The sampling technique of this study is purposive sampling which produced 85 observations. This study uses secondary data in the form of annual reports. The tool of analysis of this study is multiple regression with support of statistical package for social scientists (SPSS) software. The results show that: (1) managerial ownership has no effect on debt policy; (2) institutional ownership has a negative effect on debt policy; (3) free cash flow has a negative effect on debt policy; (4) assets structure has a negative effect on debt policy and (5) dividend policy has no effect on debt policy.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN SULA Sahdan, Rinto; Hormati, Asrudin; Irham, Jumiati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6445

Abstract

This research aims to provide information to the public regarding the presentation of financial statements and the performance of local governments in realizing accountability. As well as knowing the performance of the local government of Sula Islands Regency by using the APBD financial ratio, especially the effectiveness ratio, efficiency ratio, independence ratio and harmony ratio, and growth ratio. The type of data used in this study is quantitative data. The data is documentation of the 2019-2021 APBD financial statements. The object of the research used is the Regional Government of Sula Islands Regency, namely the Regional Asset Management Revenue Office. The results of the research show that the analysis of financial ratios in the regional revenue and expenditure budget for the 2019-2022 fiscal year as measured through the effectiveness ratio of the 2019-2022 fiscal year is quite effective, the efficiency ratio of the 2019-2022 fiscal year is quite efficient, the independence ratio of the 2019-2012 fiscal year is very low, the compatibility ratio of the 2019-2022 fiscal year which explains that the results of the operating expenditure ratio are prioritized compared to the capital expenditure ratio, and the growth ratio of regional original income, revenue growth ratio, operating expenditure growth ratio, and capital expenditure growth, there is a fluctuating increase from 2019-2022.
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI MALUKU UTARA Dukomalamo, Rismi A. Dukomalamo; Hormati, Asrudin; Zam Zam, Irfan
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.114-126.2024

Abstract

Abstract:This research was conducted in local governments in North Maluku province. The objective of this study is to examine the impact of independent variables, specifically financial performance measured by the degree of fiscal decentralization, regional financial dependence, SiLPA financing level, and regional financial efficiency, on the dependent variable, which is capital expenditure. This study used the technique of multiple linear regression. The findings of this study suggest that the degree of fiscal decentralization, regional financial dependence, level of SiLPA financing, and regional financial efficiency all have a simultaneous and significant impact on the allocation of capital expenditure. Specifically, the degree of fiscal decentralization and regional financial efficiency have a positive and significant effect on capital expenditure allocation, while regional financial dependence and the level of SiLPA financing do not have any effect on capital expenditure allocation. Keywords:    regional financial performance, capital expenditure  Abstrak:Penelitian ini dilakukan di pemerintah daerah di provinsi Maluku Utara. Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel independen, khususnya kinerja keuangan yang diukur dengan derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah, terhadap variabel dependen, yaitu belanja modal. Penelitian ini menggunakan teknik regresi linier berganda. Temuan dari penelitian ini menunjukkan bahwa derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah secara simultan dan signifikan berpengaruh terhadap pengalokasian belanja modal. Secara spesifik, derajat desentralisasi fiskal dan efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap alokasi belanja modal, sedangkan ketergantungan keuangan daerah dan tingkat pembiayaan SiLPA tidak berpengaruh terhadap alokasi belanja modal.  Kata kunci :      Kinerja Keuangan Daerah, Belanja modal.
Penerimaan Daerah sebagai Aspek Penting Penentu Belanja Modal Pemerintah: Studi pada Pemerintah di Provinsi Maluku Utara Tahun 2023-2025 Yulianti, Mia; Hormati, Asrudin; Syahdan, Rinto
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8138

Abstract

Penelitian ini bertujuan untuk memperoleh informasi mengenai apakah Pendapatan Daerah berupa Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) memiliki pengaruh terhadap Belanja Modal. Fokus utama penelitian ini adalah untuk mengidentifikasi sejauh mana masing-masing komponen pendapatan daerah tersebut berperan dalam menentukan alokasi belanja modal pemerintah daerah. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan analisis statistik. Data yang digunakan merupakan data sekunder yang bersumber dari Laporan Realisasi Anggaran (LRA) pada pemerintah daerah di Provinsi Maluku Utara selama periode 2023 hingga 2025. Data yang telah dikumpulkan kemudian dianalisis menggunakan teknik analisis regresi data panel untuk mengetahui hubungan dan pengaruh antara variabel independen dan variabel dependen secara lebih akurat dan komprehensif. Hasil penelitian menunjukkan bahwa besarnya belanja modal dipengaruhi secara signifikan oleh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Khusus (DAK). Hal ini mengindikasikan bahwa kedua sumber pendapatan tersebut memiliki peran penting dalam mendukung pembangunan daerah melalui belanja modal. Sementara itu, Dana Alokasi Umum (DAU) tidak memiliki pengaruh yang signifikan terhadap penentuan besarnya belanja modal. Dengan demikian, penelitian ini diharapkan dapat menjadi dasar pertimbangan bagi pemerintah Provinsi Maluku Utara untuk lebih mengoptimalkan sumber-sumber penerimaan daerah, khususnya PAD dan DAK, guna meningkatkan kapasitas pembiayaan belanja modal.
Co-Authors Dukomalamo, Rismi A. Dukomalamo Irham, Jumiati Kahar, Suleman H. A. Mia Yulianti Sahdan, Rinto Syahdan, Rinto Tahir, Nirina Zainuddin Zainuddin Zamzam, Irfan